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1 FINANCE MCQS

The risk which arises from all activities related to contingent liabilities and assets is called:

  • Off-balance sheet risk
  • Income statement risk
  • Balance of trade risk
  • Balance of payment risk
Correct Answer: A. Off-balance sheet risk

Detailed Explanation

Off-balance sheet risk refers to potential losses from activities and commitments that are not recorded on the balance sheet, such as guarantees, letters of credit, or derivative contracts. These items create contingent liabilities and assets that can impact a company’s financial health if they materialize, even though they are not part of the official balance sheet.

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